LO.7 In connection with the application of the kiddie tax, comment on the following:

a. The child has only earned income.

b. The child has a modest amount of unearned income.

c. The child is age 20, not a student, and not disabled.

d. The child is married.

e. Effect of the parental election.

f. The result when the parental election is made and the married parents file separate returns.